The present invention relates to a semiconductor device and a method of manufacturing the same, and for example, relates to a technique applicable to a semiconductor device having a nonvolatile memory and a method of manufacturing the same.
One example of a nonvolatile memory is a split-gate-type nonvolatile memory (for example, see Japanese Patent Laid-Open No. 2009-44164). In this type of nonvolatile memory, a selection gate electrode is in contact with a floating gate electrode and a control gate electrode via a spacer insulating film.